The average Nebraska property tax rate is about 1.44% of a home’s value, which comes to roughly $3,549 a year on the typical Nebraska home. That makes Nebraska property tax one of the higher burdens in the country. This guide breaks down the Nebraska property tax rate, what the typical bill looks like, how your bill is figured, where the money goes, and — most useful of all — how
to check whether you are overpaying and how to pay less.
Nebraska Property Tax at a Glance
| Effective tax rate | 1.44% |
| Median annual bill | $3,549 |
| Median home value | $238,600 |
| Rank among states | #6 of 50 highest |
| vs. U.S. average | $722 below the U.S. average ($4,271) |
| Reassessed | Nebraska values property annually — all taxable property is assessed as of January 1, 12:01 a.m. each year, and county assessors update the assessment roll every year (with sales-based reviews used to keep values current). Property owners who get a notice of valuation change may protest it to the county board of equalization within the window shown on the notice. |
Rate & bill: U.S. Census Bureau ACS 2024 5-year (effective rate B25090/B25082 – the Tax Foundation method; median bill B25103; value B25077).
| Nebraska Property Tax | Figure |
|---|---|
| Effective property tax rate | 1.44% |
| Median annual property tax bill | $3,549 |
| Median home value | $238,600 |
| Rank (highest to lowest) | #6 of 50 states |
| U.S. average bill | $4,271 |
In This Nebraska Guide:
What Is the Nebraska Property Tax Rate?
The Nebraska property tax rate is not one flat number — it is the combined result of your county, city, township, and school-district rates, applied to your home’s assessed value. Across Nebraska, homeowners pay about 1.44% of their home’s value on average, or around $3,549 a year on a typical $238,600 home. That puts Nebraska near the top nationally — ranked #6 of 50 states from highest to lowest. Two
homes worth the same amount can still owe very different bills depending on the town and school district, so treat the statewide figure as a starting point, not your exact bill.
If your bill went up, start by reading the assessed value on your valuation notice and making sure the county’s description of your home is accurate — the value, not the tax rate alone, is often what changed. Many Nebraska homeowners also find they qualify for the Homestead Exemption or the state Property Tax Credit, so it’s worth checking with your county assessor about both. If the assessed value still
looks too high compared with similar nearby homes, you have the right to protest it to your county board of equalization within the deadline on your notice — filing a protest is free and doesn’t guarantee a change, but many homeowners use it to have their value reviewed.
Think your Nebraska bill is too high? Check in two minutes.
How Nebraska Property Tax Is Calculated
Your Nebraska property tax starts with an assessed value set by County assessors — each of Nebraska’s 93 counties has a county assessor’s office responsible for discovering, listing, and valuing real property. (Railroads, public service/utility companies, and certain airline and rail-car company property are centrally assessed by the state Property Tax Administrator instead.). Your county assessor sets a market value (called “actual value”) for your property as of January 1
each year, and by law a statutory percentage is applied to reach the taxable/assessed value your bill is calculated on.
Look at your valuation notice to see the assessed value the county has placed on your home — that figure, not what you paid, drives the bill. That assessed value is then multiplied by the combined local tax rate to produce your bill. In Nebraska, property is generally reassessed Nebraska values property annually — all taxable property is assessed as of January 1, 12:01 a.m. each year, and county assessors
update the assessment roll every year (with sales-based reviews used to keep values current).
Property owners who get a notice of valuation change may protest it to the county board of equalization within the window shown on the notice.. The single most important number to check is your assessed value: if it is higher than what your home would sell for, your bill is too high — and that is exactly what an appeal fixes.
The actual rates in Nebraska are set by Local taxing bodies set the rates (levies) — not the state. School districts, county government, cities and villages, community colleges, natural resource districts, and other special districts each set their own levy, and the county board of equalization levies the taxes (generally on or before October 15). Your total rate is the sum of all the local districts your property sits in..
That is why your neighbor one town over can pay a different bill on an identical house.
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Where Your Nebraska Property Tax Money Goes
Nebraska property taxes stay local and fund local services — public schools are by far the largest share, followed by county government, cities/villages, community colleges, natural resource districts, roads, and public safety. Schools rely heavily on property tax, so school levies are usually the biggest line on a Nebraska bill. For most Nebraska homeowners, the school-district share is the biggest single piece of the bill, which is why property taxes
tend to be highest where schools rely most on local funding.
One Nebraska note: Nebraska relies heavily on local property tax to fund schools and offers a separate state Property Tax Credit — a refundable credit for school-district and community-college property taxes paid, recently expanded under 2024–2025 reform (LB 34) so eligible amounts are applied more automatically. This credit is separate from your local bill; check the data box above or your county for current details. The state Tax Equalization and
Review Commission (TERC) can also adjust valuations across a county to keep assessments uniform.
How Nebraska Property Tax Compares
The U.S. average property tax bill is about $4,271 a year. The typical Nebraska bill of $3,549 is $722 below that. Remember that a low rate does not always mean a low bill — a state with cheap rates but expensive homes can still cost you more than Nebraska. The dollar bill and your own assessment matter more than the headline rate.
How to Lower Your Nebraska Property Tax
You cannot change the Nebraska property tax rate, but you have two real levers on your own bill. First, claim every exemption you qualify for. Nebraska offers property tax relief through its Homestead Exemption program, which can reduce or exempt the taxable value of a primary residence for those who qualify — including homeowners 65 and older, certain disabled homeowners, qualifying disabled veterans, and some surviving spouses. Some categories have
income and home-value limits and some do not; you generally apply through your county assessor within a set filing window each year, so check whether you qualify (see the data box above for current amounts and dates).
Second, appeal your assessment if your home is valued higher than it would sell for — studies suggest a large share of homes are over-assessed, and appeals often succeed.
Don’t want to appeal your Nebraska taxes yourself? A property tax appeal service can file everything for you and usually only charges if it wins — typically a share of what it saves you. It is one option; you can also appeal on your own for free.
Frequently Asked Questions
What is the Nebraska property tax rate?
The average effective Nebraska property tax rate is about 1.44% of a home’s value, based on U.S. Census data. On the typical Nebraska home that works out to roughly $3,549 a year. Your own bill depends on your county, city, and school district, plus any exemptions you claim — see the data box above.
Why is my Nebraska property tax so high?
Property tax in Nebraska is driven mostly by your local rates (especially school levies) and by your home’s assessed value. If your assessment is higher than what your home would actually sell for, you may be overpaying — that is the most common reason a bill is too high, and it is something you can appeal.
How can I lower my Nebraska property tax?
Two things help most in Nebraska: make sure you are claiming every exemption you qualify for (homestead, senior, veteran, or disability), and appeal your assessment if your home is over-valued. Both can lower your bill, and both are free to do yourself.
Nebraska Property Tax Sources & Data
- Nebraska Department of Revenue (property tax): https://revenue.nebraska.gov/PAD
- Tax Foundation — Property Taxes by State & County: taxfoundation.org
- U.S. Census Bureau (American Community Survey): census.gov/acs
- Lincoln Institute of Land Policy (property tax data): lincolninst.edu
Nebraska property tax rates and typical bills on this page come from U.S. Census (American Community Survey) data as
published by the Tax Foundation, and were last checked in July 2026. Rates and bills change each year and vary by county
— confirm your own figures with your county assessor before you rely on them.
More Property Tax Guides
- Property Tax Rates by State
- Property Tax by County
- Are You Overpaying? Over-Assessment Checker
- Property Tax Exemption Finder
Disclaimer: This guide is informational only and is not legal, tax, or financial advice. Know Property Tax is an independent educational resource. It is not a government agency, not a county assessor, and not a tax-appeal service. Property tax rates, bills, exemptions, and deadlines change over time and vary by county and property. Confirm anything that affects your taxes with your county assessor or a licensed professional before you act.